Office of Public Affairs Business Process Audit Final Report

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Office of Public Affairs Business Process Audit Final Report"

Transcription

1 Office of Public Affairs Business Process Audit Final Report May 2012

2 Executive Summary We performed a business process audit of the procurement cards, office supplies purchases, small purchase orders (SO) and reconciliation areas within the Office of Public Affairs (OPA). There were three (3) reportable findings noted during our audit. Our review revealed that, in general, the Office of Public Affairs appeared to be in compliance with internal controls outlined in the county policies. However, we noted the following exceptions where compliance and controls needed to be strengthened: Four out of twenty-five sample transactions did not have an original vendor receipt, invoice, or credit slip on file to support procurement card transactions. In addition, there was no evidence of sufficient alternate receipt documentation. The department s written reconciliation plan was not properly distributed and easily accessible to staff. The monthly FAMIS reconciliation preparer was also recording transactions in FAMIS, necessitating a supervisory review of the monthly reconciliation. No reconciler or reviewer signatures were documented on the monthly FAMIS reconciliation. Additionally, for two of the ten procurement card reconciliations we reviewed, there was a card user who also performed reconciliations with no evidence of a secondary review. Scope and Objectives This audit was performed as part of our fiscal year 2012 Annual Audit Plan and was conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The audit population included transactions from procurement cards, office supplies, and small purchase orders that occurred during the period of November 1, 2010, through October 31, For that period, the department s purchases were $11,994 for procurement cards, $6,745 for office supplies, and $15,303 for small purchase orders. Our audit objectives were to determine if the department was in compliance with the county policy and had adequate controls for processing procurement card, purchase order, small purchase order and office supply transactions. We also reviewed the department s compliance with the county s requirements for monthly reconciliations. Methodology Audit methodology included a review of the department s procedures, procurement card expenditures, purchase expenditures and related accounting records of the department. Office of Public Affairs Business Process Audit ( ) 1

3 Our audit approach included an examination of expenditures, records and statements; interviews with appropriate employees; and a review of internal manuals and procedures. We evaluated the processes for compliance with county policies and procedures. Information was extracted from various systems for sampling and verification to source documentation during the audit. Our audit did not examine the system controls over purchasing and financial applications. We have relied on testwork performed by our external auditors for the system controls. Findings, Recommendations, and Management Response 1. Receipt Documentation We noted four instances where there was no original vendor receipt, invoice, or credit slip on file to support the procurement card transactions. In addition, there was no evidence of sufficient alternate receipt documentation as required by PM Procedural Memorandum requires that agencies maintain all original receipts, invoices or credits for each transaction. Receipts should show all details pertinent to the transaction. If for any reason an original or alternate receipt is unavailable, a photocopied receipt or a memorandum providing the purchase details and the reason why a receipt is not available must be included with the monthly statement of weekly transaction report and be signed by the program manager. Without procurement card receipts or other adequate supporting documentation on file, the propriety of individual transactions cannot be determined. Recommendation: We recommend the Office of Public Affairs ensure that sufficient receipt documentation, as specified by PM 12-02, be maintained on file for all procurement card transactions. Management Response: OPA will ensure that all receipts with sufficient documentation will be maintained on file for all procurement card transactions, as specified by Procedural Memorandum This requirement will be reviewed with all members of the agency s Financial Team. 2. Reconciliation Procedures The Office of Public Affairs does have a reconciliation plan and has taken steps in the past to update the document as needed. However, the document was not accessible to staff members involved in the reconciliation and purchasing processes. When a copy of the departmental reconciliation plan was requested, the Office of Public Affairs was not able to produce the document until the end of the audit. All Office of Public Affairs staff involved in the reconciliation and purchasing processes should have access to and knowledge of the department s written reconciliation plan to ensure compliance with county reconciliation policies and procedures and make employee turnover transitions smoother. Office of Public Affairs Business Process Audit ( ) 2

4 Recommendation: We recommend that the Office of Public Affairs ensure accessibility to and proper distribution of the written reconciliation plan. We are aware that the Office of Public Affairs is in the process of updating this document to comply with the county s revised reconciliation policy (ATB 020) which includes FOCUS related procedures. Management Response: OPA will update our reconciliation plan to comply with FOCUS related procedures and obtain DOF approval. OPA will ensure the plan is distributed and readily accessible to our agency financial team. 3. Reconciliation Controls a. FAMIS Reconciliation Controls Based on our discussions, an employee was posting payments in FAMIS and performing monthly reconciliations of those payments while another employee reviewed these reconciliations. However, the IAO was unable to verify who was preparing and reviewing the completed FAMIS reconciliations, as there were no signatures documented on them. The county s Reconciliation of Financial Transactions Policy (ATB 10020) stated that, an employee who is directly responsible for recording receipts or invoices for payment in FAMIS should not also perform the reconciliation of the same financial transaction posted to FAMIS. If separation of duties cannot be achieved in the performance of the reconciliation, then a supervisor should perform a detailed review of the transaction activity. The supervisor must sign and date the document reviewed. This requirement has not changed in the newly revised Reconciliation of Financial Transactions Policy (ATB 020). Failure to document the name of the reconciler and reviewer decreases the accountability for processing the reconciliation in a complete and timely manner and prevents the assurance that proper controls are in place. Recommendation: We recommend the reconciler sign and date the report once the reconciliation is complete. If optimal separation of duties cannot be achieved, we recommend the supervisory review be documented with a signature and date on the report once the review is complete. Management Response: OPA will ensure the reconciler and any supervisory reviewer will sign and date the report once the reconciliation is complete per the newly revised Reconciliation of Financial Transactions Policy (ATB 020). b. Procurement Card Reconciliation Controls For two of the ten procurement card reconciliations we reviewed, there was a card user who also performed reconciliations with no evidence of a secondary review. Procedural Memorandum discourages card use by the reconciler; however, if Office of Public Affairs Business Process Audit ( ) 3

5 the reconciler uses the card, the reconciliation must be reviewed, signed and dated by another staff member. Improper controls over the procurement card reconciliation process decreases the accountability that the process was performed in a complete and timely manner and increases the risk of errors, omissions or inappropriate activity. Recommendation: We recommend the procurement card reconciliations be prepared by a staff member who is not a card user. If an optimal separation of duties cannot be achieved, we recommend the procurement card reconciliations be reviewed, signed and dated by another staff member. Management Response: OPA will ensure the procurement card reconciliations will be prepared by a staff member who is not a card user. If separation of duties cannot be achieved, reconciliations will be reviewed, signed and dated by a supervisory reviewer. Office of Public Affairs Business Process Audit ( ) 4

Section V Chapter 1 Monthly and Fiscal Year-end Closing Procedures

Section V Chapter 1 Monthly and Fiscal Year-end Closing Procedures Page 1-1 I. GENERAL DESCRIPTION All bank accounts maintained by each school must be properly monitored and reconciled on a monthly basis. The school treasurer is responsible for preparing the bank reconciliations,

More information

We encourage you to read the entire report so that you may have a complete understanding of the subject and results of the audit.

We encourage you to read the entire report so that you may have a complete understanding of the subject and results of the audit. Office of Internal Audit Business Process/Turnover Audit Pulley Center May 2015 EXECUTIVE SUMMARY We performed a business process/turnover audit at Pulley Center, pursuant to the approved 2015 Internal

More information

Elderly and Veterans Services Division Payroll Processing Review

Elderly and Veterans Services Division Payroll Processing Review Elderly and Veterans Services Division Payroll Processing Review September 17, 2009 Report No. 09-16 Evan A. Lukic, CPA County Auditor Table of Contents Topic Page Executive Summary... 1 Purpose and Scope...

More information

Department of Information Technology Remote Access Audit Final Report. January 2010. promoting efficient & effective local government

Department of Information Technology Remote Access Audit Final Report. January 2010. promoting efficient & effective local government Department of Information Technology Remote Access Audit Final Report January 2010 promoting efficient & effective local government Background Remote access is a service provided by the county to the Fairfax

More information

SUDBURY CATHOLIC DISTRICT SCHOOL BOARD

SUDBURY CATHOLIC DISTRICT SCHOOL BOARD SUDBURY CATHOLIC DISTRICT SCHOOL BOARD 165A D YOUVILLE STREET, SUDBURY, ONTARIO P3C 5E7 tel. (705) 673-5620 fax (705) 673-6670 http://www.scdsb.edu.on.ca ADMINISTRATIVE PROCEDURE AND GUIDELINE APG #CS21

More information

THE CITY OF NEW YORK OFFICE OF THE COMPTROLLER 1 CENTRE STREET NEW YORK, N.Y. 10007-2341

THE CITY OF NEW YORK OFFICE OF THE COMPTROLLER 1 CENTRE STREET NEW YORK, N.Y. 10007-2341 Audit Report on Other Than Personal Services Expenditures of Schools Within the Department of Education Regional Operations Center for Region 3 and District 75 FP05-077A May 4, 2005 THE CITY OF NEW YORK

More information

KAREN E. RUSHING. Audit of Purchasing Card Program

KAREN E. RUSHING. Audit of Purchasing Card Program KAREN E. RUSHING Clerk of the Circuit Court and County Comptroller Audit of Purchasing Card Program Audit Services Jeanette L. Phillips, CPA, CGFO, CIG Director of Internal Audit and Inspector General

More information

Recommendations for Improving Purchasing Card Procedures

Recommendations for Improving Purchasing Card Procedures Recommendations for Improving Purchasing Card Procedures I. Cardholder Issues: 1. Receipts are not provided for all card charges. A. Current Policy Statement: The Cardholder must: Obtain all sales slips,

More information

CLASSIFICATION SPECIFICATION FINANCIAL ANALYST

CLASSIFICATION SPECIFICATION FINANCIAL ANALYST 0729 CLASSIFICATION SPECIFICATION FINANCIAL ANALYST GENERAL DESCRIPTION Provides complex technical support to the organization in the area of governmental accounting, grants and contracts with sub-recipient

More information

Woodward County Emergency Medical Service District

Woodward County Emergency Medical Service District Woodward County Emergency Medical Service District For the period July 1, 2011 through June 30, 2014 Oklahoma State Auditor & Inspector Gary A. Jones, CPA, CFE FOR THE PERIOD JULY 1, 2011 THROUGH JUNE

More information

Audit of Cell Phone Device Management and Utilization Controls

Audit of Cell Phone Device Management and Utilization Controls Audit of Cell Phone Device Management and Utilization Controls MARTIN MATSON City Comptroller AYCHA SIRVANCI, CPA Audit Manager City of Milwaukee, Wisconsin February 2014 Table of Contents Transmittal

More information

Department of Consumer Affairs Cash Disbursements by Agency Checks

Department of Consumer Affairs Cash Disbursements by Agency Checks Internal Control Audit of the Department of Consumer Affairs Cash Disbursements by Agency Checks January 2008 Audit No. 2007-102 Internal Audit Office TABLE OF CONTENTS Report Summary Auditor s Report

More information

Or download and view an electronic copy by visiting: www.sarasotagov.com

Or download and view an electronic copy by visiting: www.sarasotagov.com You can obtain copies of this report by contacting us at: Office of the City Auditor and Clerk 1565 1 st Street Sarasota, FL 34236 (941) 954-4135 Or download and view an electronic copy by visiting: www.sarasotagov.com

More information

Internal Control Guide & Resources

Internal Control Guide & Resources Internal Control Guide & Resources Section 5- Internal Control Activities & Best Practices Managers must establish internal control activities that support the five internal control components discussed

More information

Department of Human Resources Online Time and Attendance Process Audit Report

Department of Human Resources Online Time and Attendance Process Audit Report Department of Human Resources Online Time and Attendance Process Audit Report December 2003 promoting efficient & effective local government FAIRFAX COUNTY, VIRGINIA MEMORANDUM TO: Peter J. Schroth, Director

More information

May 2011 Report No. 11-030. An Audit Report on Substance Abuse Program Contract Monitoring at the Department of State Health Services

May 2011 Report No. 11-030. An Audit Report on Substance Abuse Program Contract Monitoring at the Department of State Health Services John Keel, CPA State Auditor An Audit Report on Substance Abuse Program Contract Monitoring at the Department of State Health Services Report No. 11-030 An Audit Report on Substance Abuse Program Contract

More information

Department of Transportation Financial Management Information System Centralized Operations

Department of Transportation Financial Management Information System Centralized Operations Audit Report Department of Transportation Financial Management Information System Centralized Operations July 2001 This report and any related follow-up correspondence are available to the public and may

More information

Policy Subject: Number Page. CREDIT CARD USE A-62 1 of 5

Policy Subject: Number Page. CREDIT CARD USE A-62 1 of 5 CREDIT CARD USE A-62 1 of 5 Purpose: The purpose of this policy is to establish guidelines for the activation, management, and use of credit cards in the conduct of official County business. As used in

More information

Table of Contents. Transmittal Letter... 1. Executive Summary... 2-3. Background... 4-5. Objectives and Approach... 6. Issues Matrix...

Table of Contents. Transmittal Letter... 1. Executive Summary... 2-3. Background... 4-5. Objectives and Approach... 6. Issues Matrix... Internal Audit Committee of Brevard County, Florida Internal Audit Review of Accounts Payable Prepared By: Internal Auditors of Brevard County September 22, 2010 Table of Contents Transmittal Letter...

More information

Prince George s County Public Schools

Prince George s County Public Schools Financial Management Practices Audit Report Prince George s County Public Schools February 2014 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and

More information

PURCHASE CARD POLICIES AND PROCEDURES MANUAL

PURCHASE CARD POLICIES AND PROCEDURES MANUAL PURCHASE CARD POLICIES AND PROCEDURES MANUAL Effective July 1, 2010 Alma College Purchase Card Policies and Procedures Manual 1.0 INTRODUCTION Alma College has established a Purchase Card (PCARD) Program

More information

August 2008 Report No. 08-046

August 2008 Report No. 08-046 John Keel, CPA State Auditor A Report on On-site Audits of Residential Child Care Providers Report No. 08-046 A Report on On-site Audits of Residential Child Care Providers Overall Conclusion Three of

More information

University System of Maryland University of Baltimore

University System of Maryland University of Baltimore Audit Report University System of Maryland University of Baltimore May 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up

More information

KPMG LLP Suite 12000 1801 K Street, NW Washington, DC 20006 Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements

More information

PURCHASING CARD POLICY AND PROCEDURES

PURCHASING CARD POLICY AND PROCEDURES PURCHASING CARD POLICY AND PROCEDURES 1. PURPOSE To establish policies and procedures for procuring goods and/or services using a Purchasing Card. Purchasing Cards are referred to throughout this policy

More information

Fairfax-Falls Church Community Services Board Medicaid Revenue Collection & Compliance Audit Final Report

Fairfax-Falls Church Community Services Board Medicaid Revenue Collection & Compliance Audit Final Report Fairfax-Falls Church Community Services Board Medicaid Revenue Collection & Compliance Audit Final Report March 2012 promoting efficient & effective local government Introduction The Fairfax-Falls Church

More information

State Corporate Purchasing Card Program

State Corporate Purchasing Card Program Performance Audit Report State Corporate Purchasing Card Program Oversight Responsibilities Were Not Formally Established User Agencies Were Not Closely Monitoring Card Purchases September 2003 This report

More information

Comptroller of the Treasury. Central Payroll Bureau

Comptroller of the Treasury. Central Payroll Bureau Audit Report Comptroller of the Treasury Central Payroll Bureau August 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by

More information

TOWN OF BANFF POLICY. Corporate Credit Card Policy ==========================================================================

TOWN OF BANFF POLICY. Corporate Credit Card Policy ========================================================================== TOWN OF BANFF POLICY POLICY # POLICY TITLE AUTHORITY AUTHOR C092 Corporate Credit Card Policy COU02-280 Maier/CORP ========================================================================== 1. POLICY STATEMENT

More information

OFFICE OF AUDITS & ADVISORY SERVICES BEHAVIORAL HEALTH SERVICES CONTRACT MONITORING AUDIT FINAL REPORT

OFFICE OF AUDITS & ADVISORY SERVICES BEHAVIORAL HEALTH SERVICES CONTRACT MONITORING AUDIT FINAL REPORT County of San Diego Auditor and Controller OFFICE OF AUDITS & ADVISORY SERVICES BEHAVIORAL HEALTH SERVICES CONTRACT MONITORING AUDIT FINAL REPORT Chief of Audits: Juan R. Perez Audit Manager: Laura R.

More information

City of Berkeley. Prepared by:

City of Berkeley. Prepared by: City of Berkeley Berkeley Public Library Purchasing and Accounts Payable Audit Prepared by: Ann-Marie Hogan, City Auditor, CIA, CGAP Teresa Berkeley-Simmons, Audit Manager, CIA, CGAP Frank Marietti, Senior

More information

Finance and Administration Cabinet Manual of Policies and Procedures. Agency Head means an individual who oversees the operations of the agency.

Finance and Administration Cabinet Manual of Policies and Procedures. Agency Head means an individual who oversees the operations of the agency. FAP 111-58-00 PROCUREMENT CARD PROGRAM PROCUREMENT CARD PROGRAM DEFINITIONS Agency means a spending unit. Agency Head means an individual who oversees the operations of the agency. Agency Site Administrator

More information

Workers Compensation Commission

Workers Compensation Commission Audit Report Workers Compensation Commission March 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence are

More information

Maryland Public Broadcasting Commission

Maryland Public Broadcasting Commission Audit Report Maryland Public Broadcasting Commission November 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested by contacting

More information

White River School District. Procurement Card Procedures

White River School District. Procurement Card Procedures White River School District Procurement Card Procedures REVISED 2/2011 PROCUREMENT CARD OPERATING GUIDELINES White River School District No. 416 PAGE I. BOARD POLICY 3 II. INTRODUCTION 4 III. OBTAINING

More information

Financial Management Information System Centralized Operations

Financial Management Information System Centralized Operations Audit Report Financial Management Information System Centralized Operations March 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested

More information

Webster County Procurement Procedures and County Clerk

Webster County Procurement Procedures and County Clerk Thomas A. Schweich Missouri State Auditor FOLLOW-UP REPORT ON AUDIT FINDINGS Webster County Procurement Procedures and County Clerk November 2014 http://auditor.mo.gov Report No. 2014-118 Follow-Up Report

More information

MUNICIPALITY of COLCHESTER PURCHASING CARD POLICY. January 2006

MUNICIPALITY of COLCHESTER PURCHASING CARD POLICY. January 2006 MUNICIPALITY of COLCHESTER PURCHASING CARD POLICY January 2006 Purpose: Purchasing card programs are designed to provide an efficient and lowcost method of purchasing and paying for small dollar and high

More information

Office of the City Auditor. Audit Report. AUDIT OF ACCOUNTS PAYABLE APPLICATION CONTROLS (Report No. A10-003) October 2, 2009.

Office of the City Auditor. Audit Report. AUDIT OF ACCOUNTS PAYABLE APPLICATION CONTROLS (Report No. A10-003) October 2, 2009. CITY OF DALLAS Dallas City Council Office of the City Auditor Audit Report Mayor Tom Leppert Mayor Pro Tem Dwaine Caraway Deputy Mayor Pro Tem Pauline Medrano Council Members Jerry R. Allen Tennell Atkins

More information

Department of Legislative Services Office of Legislative Audits. Maryland Insurance Administration

Department of Legislative Services Office of Legislative Audits. Maryland Insurance Administration Maryland Insurance Administration Report Dated November 20, 2014 Audit Overview MIA licenses and regulates insurers, insurance agents and brokers who conduct business in the State, and monitors the financial

More information

Fleet Management Internal Audit

Fleet Management Internal Audit Fleet Management Internal Audit March 2015 Bernalillo County Internal Audit Fleet Management Executive Summary SUMMARY OF PROCEDURES REDW performed an internal audit over Fleet Management at Bernalillo

More information

AUDITOR GENERAL DAVID W. MARTIN, CPA

AUDITOR GENERAL DAVID W. MARTIN, CPA AUDITOR GENERAL DAVID W. MARTIN, CPA AGENCY FOR HEALTH CARE ADMINISTRATION ADMINISTRATIVE ACTIVITIES Operational Audit SUMMARY This operational audit of the Agency for Health Care Administration (Agency)

More information

FINAL MANAGEMENT AUDIT REPORT INVENTORY POLICIES, PROCEDURES & CONTROLS PUBLIC WORKS DEPARTMENT REPORT NO. 01-105

FINAL MANAGEMENT AUDIT REPORT INVENTORY POLICIES, PROCEDURES & CONTROLS PUBLIC WORKS DEPARTMENT REPORT NO. 01-105 FINAL MANAGEMENT AUDIT REPORT OF INVENTORY POLICIES, PROCEDURES & CONTROLS PUBLIC WORKS DEPARTMENT REPORT NO. 01-105 CITY OF ALBUQUERQUE OFFICE OF INTERNAL AUDIT City of Albuquerque P.O. BOX 1293 ALBUQUERQUE,

More information

City of Berkeley. Prepared by: Ann-Marie Hogan, City Auditor, CIA, CGAP Grant Bennett, Audit Manager, CPA, CIA Frank Marietti, Auditor II, CIA, CGAP

City of Berkeley. Prepared by: Ann-Marie Hogan, City Auditor, CIA, CGAP Grant Bennett, Audit Manager, CPA, CIA Frank Marietti, Auditor II, CIA, CGAP City of Berkeley Police Department Special Enforcement Unit Cash Fund Audit Prepared by: Ann-Marie Hogan, City Auditor, CIA, CGAP Grant Bennett, Audit Manager, CPA, CIA Frank Marietti, Auditor II, CIA,

More information

Maryland Automobile Insurance Fund

Maryland Automobile Insurance Fund Audit Report Maryland Automobile Insurance Fund September 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence

More information

Internal Audit. Audit of the Inventory Control Framework

Internal Audit. Audit of the Inventory Control Framework Internal Audit Audit of the Inventory Control Framework June 2010 Table of Contents EXECUTIVE SUMMARY...4 1. INTRODUCTION...7 1.1 BACKGROUND...7 1.2 OBJECTIVES...7 1.3 SCOPE OF THE AUDIT...7 1.4 METHODOLOGY...8

More information

December 2014 Report No. 15-017. An Audit Report on The Telecommunications Managed Services Contract at the Health and Human Services Commission

December 2014 Report No. 15-017. An Audit Report on The Telecommunications Managed Services Contract at the Health and Human Services Commission John Keel, CPA State Auditor An Audit Report on The Telecommunications Managed Services Contract at the Health and Human Services Commission Report No. 15-017 An Audit Report on The Telecommunications

More information

Arizona State Real Estate Department

Arizona State Real Estate Department A REPORT TO THE ARIZONA LEGISLATURE Financial Audit Division Procedural Review Arizona State Real Estate Department As of May 16, 2006 Debra K. Davenport Auditor General The Auditor General is appointed

More information

August 2014 Report No. 14-043

August 2014 Report No. 14-043 John Keel, CPA State Auditor A Report on On-site Audits of Residential Child Care Providers Report No. 14-043 A Report on On-site Audits of Residential Child Care Providers Overall Conclusion Three of

More information

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID State of New Jersey Department of Community Affairs Division of Local Government

More information

Internal Controls: The Key to Good Business Practices. University Controller s Office

Internal Controls: The Key to Good Business Practices. University Controller s Office Internal Controls: The Key to Good Business Practices University Controller s Office Internal Control Defined Internal controls are the methods and procedures designed by management to safeguard assets

More information

Administrative Policies and Procedures Manual 801 PURCHASING GOODS AND SERVICES

Administrative Policies and Procedures Manual 801 PURCHASING GOODS AND SERVICES VER: 1.0 CSA Review Date: 12/2008 Revised: 12/2008 Administrative Policies and Procedures Manual 801 PURCHASING GOODS AND SERVICES POLICY Purchases shall be made by: a purchase order issued by the Administrative

More information

WESTERN NEVADA COLLEGE THEATER DEPARTMENT Internal Audit Report July 1, 2009 through January 31, 2011

WESTERN NEVADA COLLEGE THEATER DEPARTMENT Internal Audit Report July 1, 2009 through January 31, 2011 WESTERN NEVADA COLLEGE THEATER DEPARTMENT Internal Audit Report July 1, 2009 through January 31, 2011 GENERAL OVERVIEW The Western Nevada College (WNC) Theater Department falls administratively under the

More information

Purchasing Card Program

Purchasing Card Program Purchasing Card Program User Guidelines University of North Alabama Procurement Department Created: March 2008 / Updated 7/16/2015 University of North Alabama Purchasing Card Program 1 Table of Contents

More information

McCRACKEN COUNTY BOARD OF EDUCATION MANAGEMENT LETTER. Year Ended June 30, 2014

McCRACKEN COUNTY BOARD OF EDUCATION MANAGEMENT LETTER. Year Ended June 30, 2014 McCRACKEN COUNTY BOARD OF EDUCATION MANAGEMENT LETTER Year Ended June 30, 2014 Kentucky State Committee for School District Audits Members of the Board of Education McCracken County Board of Education

More information

Department of Human Services Client Trust Fund 7290 Trust Accounting System Procedures

Department of Human Services Client Trust Fund 7290 Trust Accounting System Procedures Human Services Client Trust Fund 7290 Trust Accounting System Procedures 03.004.00 Effective Date: September 12, 1997 Revised: December 28, 2015 Department of Human Services Client Trust Fund 7290 Trust

More information

February 15, 2006. The Honorable Joshua B. Bolten Director Office of Management and Budget 725 17 th Street, NW Washington, DC 20503

February 15, 2006. The Honorable Joshua B. Bolten Director Office of Management and Budget 725 17 th Street, NW Washington, DC 20503 February 15, 2006 The Honorable Joshua B. Bolten Director Office of Management and Budget 725 17 th Street, NW Washington, DC 20503 Dear Director Bolten: This letter transmits the Corrective Action Plan

More information

Ithaca College Accepting Cash and Checks Procedures

Ithaca College Accepting Cash and Checks Procedures Ithaca College Accepting Cash and Checks Procedures I. Procedure Statement To minimize institutional risk, Ithaca College discourages individual departments from accepting cash and checks on its behalf.

More information

THE UNIVERSITY OF TEXAS-PAN AMERICAN OFFICE OF AUDITS & CONSULTING SERVICES. Department of Rehabilitation Report No. 14-15

THE UNIVERSITY OF TEXAS-PAN AMERICAN OFFICE OF AUDITS & CONSULTING SERVICES. Department of Rehabilitation Report No. 14-15 THE UNIVERSITY OF TEXAS-PAN AMERICAN OFFICE OF AUDITS & CONSULTING SERVICES Report No. 14-15 OFFICE OF INTERNAL AUDITS THE UNIVERSITY OF TEXAS - PAN AMERICAN 1201 West University Drive Edinburg, Texas

More information

Merchandise and Consumable Inventories

Merchandise and Consumable Inventories BUSINESS POLICIES AND PROCEDURES MANUAL PROPERTY 20.53.1 OVERVIEW Area deans, department chairs, and/or directors are responsible for inventory control of merchandise and/or consumable inventories. Inventory

More information

LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC.

LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC. LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC. RNO 140000 Report No. AU 16-05 March 2016 www.oig.lsc.gov TABLE OF CONTENTS

More information

Department of Public Works and Environmental Services Division of Solid Waste Disposal and Resource Recovery

Department of Public Works and Environmental Services Division of Solid Waste Disposal and Resource Recovery Department of Public Works and Environmental Services Division of Solid Waste Disposal and Resource Recovery Revenue Collection Process Audit Final Report February 2008 promoting efficient & effective

More information

Corporate Credit Card Procedures October, 2015

Corporate Credit Card Procedures October, 2015 Corporate Credit Card Procedures October, 2015 SECTION 1: APPLICATION FOR A CORPORATE CREDIT CARD 1.1 University administrators and academic departments may apply for a Corporate Credit Card by Completing

More information

Xavier University. Policy and Procedure Purchasing Card Program. Purchasing Card Program Policy and Procedure

Xavier University. Policy and Procedure Purchasing Card Program. Purchasing Card Program Policy and Procedure Xavier University Policy and Procedure Purchasing Card Program Table of Contents 1.0 Introduction 1.1 Purpose of this Policy and Procedure 1.2 Program Vision 1.3 University Credit Card Partner 1.4 Constituents

More information

April 2007 Report No. 07-030. An Audit Report on Residential Child Care Contract Management at the Department of Family and Protective Services

April 2007 Report No. 07-030. An Audit Report on Residential Child Care Contract Management at the Department of Family and Protective Services John Keel, CPA State Auditor Residential Child Care Contract Management at the Department of Family and Protective Services Report No. 07-030 Residential Child Care Contract Management at the Department

More information

Table of Contents: Chapter 2 Internal Control

Table of Contents: Chapter 2 Internal Control Table of Contents: Chapter 2 Chapter 2... 2 2.1 Establishing an Effective System... 2 2.1.1 Sample Plan Elements... 5 2.1.2 Limitations of... 7 2.2 Approvals... 7 2.3 PCard... 7 2.4 Payroll... 7 2.5 Reconciliation

More information

WESTERN NEVADA COLLEGE GRANTS AND CONTRACTS Internal Audit Report July 1, 2010 through September 30, 2011

WESTERN NEVADA COLLEGE GRANTS AND CONTRACTS Internal Audit Report July 1, 2010 through September 30, 2011 WESTERN NEVADA COLLEGE GRANTS AND CONTRACTS Internal Audit Report July 1, 2010 through September 30, 2011 GENERAL OVERVIEW During the audit period, Western Nevada College (WNC) had 33 active sponsored

More information

Wheaton College. Updated November 2012. Park Hall, Room 205 Park Hall, Room 202 Phone: 3433/3438 Phone: 3439

Wheaton College. Updated November 2012. Park Hall, Room 205 Park Hall, Room 202 Phone: 3433/3438 Phone: 3439 Wheaton College Corporate Credit Card User Guide Updated November 2012 For General Information Contact: For Accounting/Reconciliation Info Contact: Business Services Office Accounts Payable Office Park

More information

Overview. Responsibility

Overview. Responsibility Overview Property management is an important function at the University. Prudent inventory practices help protect the University s multi-million dollar investment in equipment, provide documentation needed

More information

Department of Public Safety and Correctional Services Criminal Injuries Compensation Board

Department of Public Safety and Correctional Services Criminal Injuries Compensation Board Audit Report Department of Public Safety and Correctional Services Criminal Injuries Compensation Board February 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY

More information

Department of Veterans Affairs

Department of Veterans Affairs Audit Report Department of Veterans Affairs December 2013 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence

More information

How to set up a people based. accounting system that makes your. small business work for you. Thomas G. Post. Certified Public Accountant 281-351-2688

How to set up a people based. accounting system that makes your. small business work for you. Thomas G. Post. Certified Public Accountant 281-351-2688 How to set up a people based accounting system that makes your small business work for you. By Thomas G. Post Certified Public Accountant 281-351-2688 www.texastaxman.com 1 Title How to set up a people

More information

Workers Compensation Commission

Workers Compensation Commission Audit Report Workers Compensation Commission June 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:

More information

UGA Cooperative Extension Service Credit Card Machine Policy

UGA Cooperative Extension Service Credit Card Machine Policy UGA Cooperative Extension Service Credit Card Machine Policy PCI compliance requires that each office have their own set of policies and procedures for handling credit cards. College wide policies reflect

More information

Auditor General s Office

Auditor General s Office Auditor General s Office Toronto Community Housing Corporation Controls Over Employee Expenses Are Ineffective Transmittal Report Audit Report Management s Response Jeffrey Griffiths, C.A., C.F.E Auditor

More information

Executive - Salary Guide

Executive - Salary Guide Salary Guide Executive - Salary Guide Chief Financial Officer $138,000 to $250,000+ Highest ranking financially-oriented position within a company. Responsibilities include overall financial control and

More information

UW-EXTENSION BUSINESS SERVICES POLICY AND PROCEDURE DOCUMENT (BSPPD) #18 CAPITAL EQUIPMENT

UW-EXTENSION BUSINESS SERVICES POLICY AND PROCEDURE DOCUMENT (BSPPD) #18 CAPITAL EQUIPMENT UW-EXTENSION BUSINESS SERVICES POLICY AND PROCEDURE DOCUMENT (BSPPD) #18 CAPITAL EQUIPMENT INTRODUCTION UW-System policy F33 establishes a systemwide policy on the accountability for capital equipment.

More information

OFFICE OF THE CITY AUDITOR

OFFICE OF THE CITY AUDITOR OFFICE OF THE CITY AUDITOR PERFORMANCE AUDIT OF FUEL SERVICE CARDS Paul T. Garner Assistant City Auditor Prepared by: Theresa Hampden, CPA Audit Manager Regina Cannon Auditor October 29, 2004 Memorandum

More information

12 05 City Cash Receipts Audit Report

12 05 City Cash Receipts Audit Report O FFICE O F T HE C ITY A UDITOR C OLORADO S PRINGS, C OLORADO 12 05 City Cash Receipts Audit Report Some parts of this public document have been redacted in an effort to minimize the opportunity for control

More information

Office of Enterprise Technology

Office of Enterprise Technology Internal Audit Department Office of Enterprise Technology July 2015 Internal Audit Report Authorized by the Maricopa County Board of Supervisors 301 W Jefferson Suite 660 Phoenix, AZ 85003 maricopa.gov/

More information

OFFICE OF AUDITS & ADVISORY SERVICES SUNGARD TREASURY MANAGEMENT SYSTEM CONTRACT COMPLIANCE FINAL AUDIT REPORT

OFFICE OF AUDITS & ADVISORY SERVICES SUNGARD TREASURY MANAGEMENT SYSTEM CONTRACT COMPLIANCE FINAL AUDIT REPORT County of San Diego Auditor and Controller OFFICE OF AUDITS & ADVISORY SERVICES SUNGARD TREASURY MANAGEMENT SYSTEM CONTRACT COMPLIANCE FINAL AUDIT REPORT Chief of Audits: Juan R. Perez Senior Audit Manager:

More information

California Creativity Regional Accounting and Banking Policy and Procedures Version 1.0 Effective: 9/1/2014

California Creativity Regional Accounting and Banking Policy and Procedures Version 1.0 Effective: 9/1/2014 California Creativity Regional Accounting and Banking Policy and Procedures Version 1.0 Effective: 9/1/2014 PURPOSE In recent years, the increased requirements of Nonprofit GAAP (Generally Accepted Accounting

More information

ASSOCIATED STUDENTS, INCORPORATED CALIFORNIA STATE UNIVERSITY, LONG BEACH DATE REVISED: 04/10/2013

ASSOCIATED STUDENTS, INCORPORATED CALIFORNIA STATE UNIVERSITY, LONG BEACH DATE REVISED: 04/10/2013 Cash Handling BACKGROUND AND PURPOSE...1 POLICY STATEMENT...2 WHO SHOULD KNOW THIS POLICY...2 DEFINITIONS...2 STANDARDS AND PROCEDURES...3 1.0 CONDITIONS FOR EMPLOYMENT IN CASH HANDLING ENVIRONMENT...3

More information

Department of Health and Mental Hygiene Office of the Secretary and Other Units

Department of Health and Mental Hygiene Office of the Secretary and Other Units Audit Report Department of Health and Mental Hygiene Office of the Secretary and Other Units August 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report

More information

SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170

SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170 SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170 A. Overview Imprest checking accounts are District-owned bank accounts operated by schools and departments. These accounts are

More information

Professional Position Description Section I Position Information Position Title

Professional Position Description Section I Position Information Position Title Professional Position Description Section I Position Information Update Only Classification Review Position Title Coordinator, Payroll Position # 999706 Department Human Resources Classification Level

More information

Report on Tasks Performed at the Request of the County Attorney s Office Regarding Broward County s Disadvantaged Business Enterprise (DBE) Program

Report on Tasks Performed at the Request of the County Attorney s Office Regarding Broward County s Disadvantaged Business Enterprise (DBE) Program Report on Tasks Performed at the Request of the County Attorney s Office Regarding Broward County s Disadvantaged Business Enterprise (DBE) Program July 10, 2008 Report No. 08-16 Office of the County Auditor

More information

TITLE C193 BUSINESS CREDIT CARDS POLICY AND PROCEDURES DEPARTMENT POLICY

TITLE C193 BUSINESS CREDIT CARDS POLICY AND PROCEDURES DEPARTMENT POLICY TITLE C193 BUSINESS CREDIT CARDS POLICY AND PROCEDURES DEPARTMENT Corporate Services POLICY DIRECTIVE To provide internal control procedures to ensure proper use and authorisation of Credit Card transactions.

More information

Department of Veterans Affairs VA HANDBOOK 4090 GOVERNMENT FLEET CARD PROCEDURES

Department of Veterans Affairs VA HANDBOOK 4090 GOVERNMENT FLEET CARD PROCEDURES Department of Veterans Affairs VA HANDBOOK 4090 Washington, DC 20420 Transmittal Sheet January 12, 2010 GOVERNMENT FLEET CARD PROCEDURES 1. REASON FOR ISSUE: This handbook prescribes procedures for use

More information

MANAGEMENT AUDIT REPORT ACCOUNTS PAYABLE

MANAGEMENT AUDIT REPORT ACCOUNTS PAYABLE MANAGEMENT AUDIT REPORT OF ACCOUNTS PAYABLE REPORT NO. 04-108 CITY OF ALBUQUERQUE OFFICE OF INTERNAL AUDIT AND INVESTIGATIONS of Accounts Payable Report No. 04-108 Executive Summary Background The Department

More information

Senior Accountant Position Description Housing Resources Group (HRG)

Senior Accountant Position Description Housing Resources Group (HRG) Senior Accountant Position Description Housing Resources Group (HRG) Position Type: 40 hours per week, exempt Reports to: Controller Basic Responsibilities: Initiate, manage and assist with and complete

More information

Checks and Balances Internal Controls. West Virginia State Auditor s Office Chief Inspector Division

Checks and Balances Internal Controls. West Virginia State Auditor s Office Chief Inspector Division Checks and Balances Internal Controls West Virginia State Auditor s Office Chief Inspector Division POP QUIZ Internal Controls Internal Controls The auditor will test the effectiveness of your internal

More information

Florida A & M University

Florida A & M University Florida A & M University AP PROCEDURES 3-8-2013 TABLE OF CONTENTS 1.0 OVERVIEW... 1 2.0 DEFINITIONS... 1 3.0 RESPONSIBILITIES... 2 4.0 GENERAL PROCEDURES... 3 4.1 DEPARTMENTAL FISCAL REPRESENTATIVES...

More information

Expenditures Internal Audit Report

Expenditures Internal Audit Report Expenditures Internal Audit Report Report #2014-1 June 9, 2014 Table of Contents Table of Contents... 2 Executive Summary... 3 Background Information... 4 Background... 4 Audit Objectives... 4 Scope...

More information

Review: 4424 Statewide Single Audit Year Ended June 30, 2013 Illinois Department of Transportation. FINDINGS/RECOMMENDATIONS 15 Repeated 12

Review: 4424 Statewide Single Audit Year Ended June 30, 2013 Illinois Department of Transportation. FINDINGS/RECOMMENDATIONS 15 Repeated 12 Review: 4424 Statewide Single Audit Year Ended June 30, 2013 Illinois Department of Transportation FINDINGS/RECOMMENDATIONS 15 Repeated 12 Accepted and Partially Implemented 3 Implemented 12 13-53. The

More information

[LSC Name] Items Needed for Internal Audit [Audited as of Date]

[LSC Name] Items Needed for Internal Audit [Audited as of Date] Items Needed for Internal Audit [Audited as of Date] The following items should be available in preparation for your internal audit: 1. General ledger for the last complete fiscal year and year to date

More information

HOME GROUP JOB DESCRIPTION. Date:

HOME GROUP JOB DESCRIPTION. Date: HOME GROUP JOB DESCRIPTION 1 JOB DETAILS Job Title: Assistant Finance Business Partner (Care & Support) Reports to: Finance Business Partne Date: Ref: HOMEJD235 2 JOB PURPOSE Based centrally this role

More information

Department of Environmental Health & Safety

Department of Environmental Health & Safety THE UNIVERSITY OF TEXAS-PAN AMERICAN OFFICE OF AUDITS & CONSULTING SERVICES Report No. 14-05 OFFICE OF INTERNAL AUDITS THE UNIVERSITY OF TEXAS - PAN AMERICAN 1201 West University Drive Edinburg, Texas

More information

CASH: CASH CONTROLS C-173 ACCOUNTING MANUAL Page 1. Contents. I. Introduction 2. II. General Description of Cash Operations 2

CASH: CASH CONTROLS C-173 ACCOUNTING MANUAL Page 1. Contents. I. Introduction 2. II. General Description of Cash Operations 2 ACCOUNTING MANUAL Page 1 CASH: CASH CONTROLS Contents I. Introduction 2 II. General Description of Cash Operations 2 III. Bank Account Controls 3 A. Regulations Governing Bank Accounts 3 B. Establishment

More information